Hebat Enterprise uses product costing system. The business reported the following amounts for fiscal year 2020 which ends 31 July every year.

ITEM	RM	ITEM	RM
Raw materials purchased	120,000	Direct labour used	44,000
Beginning raw materials inventory	16,000	Manufacturing overhead costs incurred	36,000
Ending raw materials inventory	5000	Selling and administrative expenses	21,000
Beginning finished goods inventory	11,000	Beginning work in progress inventory	17,000
Ending finished goods inventory	8000	Ending work in progress inventory	16,000
sales	494,000

(1)Prepare for Hebat Enterprise the following statements for fiscal year 2020:

(a)Manufacturing accounts.

(b)Statement of profit or loss (income statement).

(2)Determine period cost for fiscal year 2020

(3)Determine product cost for fiscal year 2020